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Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration - Business Taxes (State Board of Equalization - Business Taxes, See Chapters 6 and 9.9)
Chapter 5.5. Emergency Telephone Users Surcharge Law
Article 1. Imposition of Surcharge
Article 2. Exclusion and Exemptions
Article 3. Registration, Returns and Reports
Article 4. Records